The prosecutor's appeal is dismissed.

1. The lower court found the Defendant guilty of the violation of the Labor Standards Act and the violation of the Guarantee of Workers’ Retirement Benefits Act among the facts charged in the instant case, and sentenced to a fine of KRW 7 million, and acquitted the Defendant of each fraud, which is the remainder of the facts charged.

Since the defendant did not appeal against this, and the prosecutor appealed only to the acquittal portion among the judgment below, the conviction portion among the judgment below in which the defendant and the prosecutor did not appeal was separated and finalized as it is.

Therefore, the scope of this court's adjudication is limited to the acquittal.

2. Regarding the summary of the grounds for appeal ① 2017 Highest 5519 case (the fraud against the victim F), the Defendant prepared a direct fund investment contract, the Defendant entered duty-free shop and entered into a prior agreement for the German export contract, but the Defendant did not have the ability to produce the product, the Defendant did not have the ability to produce the product; ② the financial situation of the Co., Ltd was very good at the time; ② the 2018 Highest 906 case (the fraud against the victim L), the financial situation of the Co., Ltd. operated by the Defendant was very good; and the KRW 50,000 issued L was used as the manufacturing cost.

In light of the fact that it is difficult to see the fact that the defendant applied for the change of the name of the contractor in the name of C Co., Ltd. even in light of the situation at the time of receiving the money from P, and that P appears to have been impossible to receive the government subsidy, it can be recognized that the defendant deceivings the victims as in the facts charged in this part, but the court below acquitted the victims of each fraud of this part, which affected the conclusion of the judgment of the court below.

3. Determination A.